61.assessed level of material misstatement risk 重大错报风险的评估水平 VzMoWD;
62.simall business 小规模企业 h]c-x(+
63.accounting system 会计系统 Q4Q*5>
64.test of control 控制测试 `yHV10
65.walk-through test 穿行测试 pP)0 l
66.communication 沟通 RIM"MR9qe=
67.flow chart 流程图 8sg8gBt
68.reperformance of internal control 重新执行 s%J|r{F6
69.audit evidence 审计证据 p/'C
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70.substantive procedures 实质性程序 ZV_Z)<
71.assertions 认定 v/Z}|dT"
72.esistence 存在 ID5?x8o#k
73.occurrence 发生 ^gh/$my;
74.completeness 完整性 VD+8
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75.rights and obligations 权利和义务 W9Bl'e
76.valuation and allocation 计价和分摊 q=}Lm;r
77.cutoff 截止 _pKW($\
78.accuracy 准确性 IX^k<Jqr
79.classification 分类 >3X!c"#l
80.inspection 检查 sN7I~
81.supervision of counting 监盘 =6q?XOM
82.observation 观察 &H,j
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83.confirmation 函证 kte
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84.computation 计算 klKAwC Q,
85.analytical procedures 分析程序 OgS6#X
86.vouch 核对 r&xqsZ%R
87.trace 追查 i3*?fMxhu)
88.audit sampling 审计抽样 @iy ^a
89.error 误差 !Il>,q&F
90.expected error 预期误差 91%+Bf()J6
91.population 总体 _jK\+Zf
92.sampling risk 抽样风险 _$wWKJy9
93.non- sampling risk 非抽样风险 m^O:k"+ !
94.sampling unit 抽样单位 hn.9j"
95.statistical sampling 统计抽样 naXo <B
96.tolerable error 可容忍误差 sxO_K^eD
97.the risk of under reliance 信赖不足风险 &.+[~2
98.the risk of over reliance 信赖过度风险 (Y'rEc#H&z
99.the risk of incorrect rejection 误拒风险 l`gRw4/$
100. the risk of incorrect acceptance 误受风险 "(/|[7D)
101.working trial balance 试算平衡表 HHCsWe-
102.index and cross-referencing 索引和交叉索引 @o44b!i
103.cash receipt 现金收入 g;\zD_":l
104.cash disbursement 现金支出 %zd1\We
105.bank statement 银行对账单 I4
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106.bank reconciliation 银行存款余额调节表 A86#7
107.balance sheet date 资产负债表日 M[R, m_p
108.net realizable value 可变现净值 ZHICp
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109.storeroom 仓库 f&ZxG,]Hi
110.sale invoice 销售发票 Nb
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111.price list 价目表 =@binTC4
112.positive confirmation request 积极式询证函 Otn,(j;u
113.negative confirmation request 消极式询证函 eOD;@4lR
114.purchase requisition 请购单 WaN0$66[:
115.receiving report 验收报告 =9YyUAJZ
116.gross margin 毛利 l8GziM{lp
117.manufacturing overhead 制造费用 E`XUK,b
118.material requisition 领料单 e1}h|HLj
119.inventory-taking 存货盘点 6H VS0
120.bond certificate 债券 vV#Jl)
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121.stock certificate 股票 <3
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122.audit report 审计报告 C?bPdJ,6
123.entity 被审计单位 zBB4lC{q
124.addressee of the audit report 审计报告的收件人 27t:-O
125.unqualified opinion 无保留意见 ;r-
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126.qualified opinion 保留意见 !F;W#Gc
127.disclaimer of opinion 无法表示意见 i <bFF03*S
128.adverse opinion 否定意见